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Copy 1 




R E P R T- 



OF THE 



ALLOTMENT COMMISSIONER, 



ON TIIK rRANS^riSSIoN nV 



MONKY FOR SOlJ)IF.KS. 



REPORT 



OF THE 



^.K^^^^^^-^' - 



ALLOTMENT COMMISSIONER, 



ON THE TRANSMISSION OF 



MONEY FOR SOLDIERS. 



TO THE GOVERNOR. 



I N D I A N A P L I S : 

W. R. HOLLO WAY, STATE PRINTER, 
1865. 



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yhvJ/\iAAAJ ^yiCLuXV^ j \',^y'^^^ <io<^^±. 



MA> ^^. 1S13 



REPORT. 



Office Indiana Allotment Commissioner, \ 
Indianapolis, Dec. 7th, 1863. j 

Hon. 0. P. Morton : — , 

I have the honor of submitting to you the following report of the 
doings of this office : 

Since the first of April, 1863, I have operated entirely through 
the system of rolls and checks heretofore explained to you, and I 
have the pleasure of informing you that wherever used, it has worked 
highly satisfactorily to all parties interested, except the sutlers, who 
complain that it leaves the soldiers with too little funds for a healthy 
financial operation in the field. Hundreds have sent funds home 
since this system was adopted, who never sent any before, and no 
loss has occurred, or can occur, as I hold myself responsible for a 
proper disposition of all the funds which pass through ray hands un- 
der the present system. Some delays are inevitable, and as hereto- 
fore sent by express, those who live remote from express ofiices have 
been subject to vexatious and expensive disappointments, which will 
not occur again, since, after testing both express companies and the 
Government system of checks on New York, and finding no delays 
or losses from the latter, I have adopted it again, as being safer, 
cheaper and more convenient. At present, every soldier transmits 
his money, of any amount, from his tent in the field to his family at 
home, for twenty-five cents, and runs no risk of loss by capture or 
robbery. 

I have the pleasure of assuring you that scores of letters have been 
received at this office from officers and soldiers, highly complimenting 
our system, and expressing great gratification at its working. No 
other State has anything like it. The Paymasters, who at first 



dreaded it, now use it cheerfully, and some have Tolunteered words 
of high commendation of it. 

Not the least commendable feature of it is its ubiquity. I fre- 
quently receive rolls and remittances from the army on the lower 
Mississippi at the same time that I receive them from the army of 
the Cumberland. 

During the payments made in July and August, I received and 
forwarded $324,446.30. Up to this date I have received $225,865.50 
on the payments made during November, all of which will be prop- 
erly distributed within forty-eight hours after receiving New York 
checks sent by the Paymasters on the several chiefs of Department 
at Louisville and St. Louis. I may add that the St. Louis depart- 
ment has not as cordially co-operated with us as the Louisville de- 
partment, owing to a want of properly understanding our system. I 
shall visit St. Louis as soon as the Paymasters of that department 
return, and explain it to them in person. 

T. A. GOODWIN, All. Com. Indiana. 



*■ Office Indiana Allotment ComxMISsioner, "I 

Indianapolis, Dec. 8, 1863. j 

Governor Morton : . 

I do not wish to be mercenary, yet under a conviction 
that your decision yesterday to exclude Sundays from the bill which 
I presented, was without a full understanding of the facts in the 
case. I wish to say, respectfully, that I do not include them be- 
cause I render service in my office on that day, but because even 
when included, my monthly allowance is yet greatly less than the 
allowance of a Paymaster, whose labors and responsibilities are not 
equal to mine, though he is allowed, in addition, $870 per year for 
clerk hire. During the four months included in the bill alluded to, I 
have distributed successfully and satisfactorily more than a half mil- 
lion of dollars. No Paymaster has, in the same time, handled in de- 
tail, half that amount. I say successfully, though one package of 
$180 has not been heard from, which I expect to have to pay out of 
the compensation allowed me. How many more are to turn up, I 
cannot tell, yet I feel that such labors and such risks are not extrav- 
agantly compensated at the rate of $150 per mouth, exclusive of the 
few incidental expenses which appear in the bill. In addition to this, 
I paid for 19 days' service of a clerk, in August, besides the services 
of my daughter, 12 days, in sealing packages. These are not inclu- 



ded in the item of expenses, though they were as necessary as post- 
age or stationery. They more than offset the Sundays, if that were 
needed. I now have three persons helping me, at my own expense, 
because the families are impatient, and the funds cannot be distributed 
by one person in a satisfactory time. 

I may add, that though the Court, before whom I was sued by 
Capt. Parker, for money (^200) lost in June, 1862, decided that I am 
not responsible for such losses, yet I have proposed to pay him the 
amount lost, out of the first money that I get from the State. 

If my office were a mere sinecure, merely ornamental, and not use- 
ful, as well as laborious and responsible, I would scorn to hold it 
much more to ask compensation for services not rendered. If to dis- 
tribute more than a million of dollars, becoming responsible for its 
safety, is not worth to the State $1,825 a year, including clerk hire 
and all, I have over-estimated the value and responsibilities of such 
services. 

As soon as I can take time to get the vouchers for the items, I will 
return the bill with the number of days blank, that you may fill them 
at your pleasure, adding only, here, that I had hoped that the in- 
creasing labors and increasing usefulness of my office would have 
turned the scale in the other direction. 

Respectfully, T. A. GOODWIN, 

Allotment Commissioner Indiana. 



Office Indiana Allotment Commissioner, \ 
Indianapolis, January 15, 1864. J 

Governor Morton : 

Durino- the year in which I traveled to the army for 
money, I received and conveyed to this place, and here expressed, 
about $575,000. For many reasons it was deemed best to 
change the mode of doing business ; hence, last April, I prepared 
and sent out rolls to the several regiments on which allotments are 
made, and the amounts sent to me in checks on New York for the 
ao-o-regate of a company or regiment. It took several months to get 
the soldiers — and especially the Paymasters— to get the hang of the 
system. All regiments that I had visited the previous year readily 
adopted the allotment system. Some, who were strangers, were a 
little cautious. But as it imposed new duties on the Paymasters, 
some of them at first evaded it as far as possible, and some who 
wanted to use it, could not. 



Up to July 15th but about $70,000 had been thus transmitted. 
During the payments of July and August I received and forwarded 
$324,446.50. During the payments made in November and Decem- 
ber, 1863, I received $249,284.66, and remittances are yet coming. 
Some of them are from the army in Texas, some from Knoxville, 
some from Memphis, some from Yicksburg, but chiefly from the army 
of the Cumberland. At each payment more and more regiments- 
avail themselves of our system, but the reduced number of the m.en 
reduces the aggregate sent. This report is complete up to date, 
unless you want items. 

T. A; GOODWIN, 
Allotment Commissioner, Indiana. 



Office Indiana Allotment Commission 
Indianapolis, Janaury 26, 1863 



5. f 



Governor Morton 



I am thankful to you for informing me that there was objections to- 
the late mode of distributing funds to soldiers' families, as it gives 
mo occasion to explain it ; and as others may wish to know more 
about it, I will reduce the facts to writing. 

From one quarter or another, some one has made objections to 
something at every stuge of my operations, for no system tliat I have 
been able to devise could meet every contingency without some fric- 
tion. I thought it impossible for more complaints to attach to any 
system than I received concerning the system of sending by express. 
Its cost was a matter of universal complaint. No package was sent 
north of the National road for less than 35 cents, and but few by the 
Adams for less, while the delays, and the long journeys necessary tO'" 
reach express points, were unmitigated evils, from which more than 
one-half of the recipients suffered. To remedy this I had resolved 
to return to the system at first adopted, and -which worked success- 
tully so far as the soldiers^ families were concerned, though it involved 
the bank in some loss. I mean that of sending checks on New York 
to points not on railroads. Before the late payments began to arrive,. 
I had accordingly arranged with one of our banks to take the checks 
a^ furnished me, and send their own to individuals, paying the postage 
and guaranteeing safety, at the rate of one-fourth of one per cent, on 
all amounts over one hundred dollars, and twentv-five cents on all 



amounts less than one hundred dollars. As this was cheaper than 
the express charges, I had determined to accept it for all remittances 
going off of railroad routes. 

The arrival of the first check to me revealed an unforseen difficul- 
ty. I could get a small one, (^1090), cashed at one-eighth of one 
per cent., but I was informed that all subsequent transactions would 
be at one-fourth discount. I called on Major McClure, to see if I 
could do better through him, but I could not. I went to the Louis- 
ville Depository, with checks on it,, but could get only New York 
checks instead. It would have taken $600 to have paid the discount 
on the amounts I have disbursed. I could not get that amount from 
any source known to me. To have deducted it, pro rata^ from each 
remittance, would have been impossible, besides being an additional 
cost to the express charges, already so great as to be a matter of 
universal complaint. The complaints would have been so great, and 
so just, as to virtually close our business. 

Learning that I could deposit the checks, which were sent to me, 
with the Treasury Department at New York, and check on it for each 
one, I resolved to do so ; and as this required a large amount of help, 
and implied risks and responsibilities not legitimate to the business of 
our office, and as it was in lieu of express charges, I deducted twenty- 
five cents from all remittances over ten dollars, except the remittances 
to Indianapolis, on which would be no expressage, and from which no 
deductions were made. I have been thus enabled to furnish each man 
his money, at his home, for twenty-five cents, whatever the amount ; 
and on ten dollars, and less, for nothing. The aggregate cost is not 
one-third the cost of expressing, and about one-half the cost had I 
resorted to any bank, instead of doing this additional work, chiefly 
by the aid of clerks, yet under my own eye. It may be said it was 
deducting from the soldier. So it was; but so much less than any 
other deduction by any other mode, that I have received twice as 
many letters of congratulation, as of complaint. I saved the State 
more than $600 discount expenses, and the soldiers not less than 
$2,000 express charges. Whether any profits will accrue to me from 
the transaction, depends upon the number of checks which may have 
to be paid*twice, at my expense. 

If any safer, cheaper, more expeditious and more popular mode 
can be devised, I will most cheerfully execute it. If the soldiers de- 
mand, as I know they do not, a return to the system of sending from 
this point by express, I will be glad to obey their commands. A 
combination of the two plans — the check and the express — would be 



the perfection of the system if there was money at command to pay 
the expense of converting New York checks into currency, for such 
as prefer the express agency. 

If the express companies had made the additional thousands, or if 
a bank had cleared twice as much as I may realize, no one would have 
objected. If no losses occur, I may realize some $500 profit. This 
is at present held as a fund to secure those who may in any way be 
the loser. Nearly that amount has been lost through the express 
companies, in such a way I fear as to prove a total loss to the sol- 
dier. They shall lose nothing by this operation. 

This explanation is for yourself individually, or for the public, 
as you prefer. There has been no transaction in this office which is 
not open to the public, and there has been nothing of which I have 
been prouder than putting into operation a system which enables the 
soldier to transmit his money from his tent to his family for twenty- 
five cents, free from all risks of capture and robberies. By it whole 
companies have sent their remittances for twenty-five cents. 

It would be preferable, if the money at your command would allow, 
that all these expenses be paid by the State. This I would greatly 
prefer, but I am informed that you have not the means. I doubt 
whether any expenditure would be as well made as to relieve the sol- 
dier from this small charge, and me from the appearance of specu- 
lating at his expense, while really saving him, in the aggregate, sev- 
eral thousand dollars. 

Respectfully, 

T. A. GOODWIN, 

Allot. Com. Ind. 



Office Indiana Allotment Commissioner, 1 
Indianapolis, Feb. 25, 1864. j 

Governor 3Ior(on: 

I have tried in vain to see you of late, and it is no fault of yours or 
mine that I cannot. Other business crowds upon you. I have writ- 
ten you several statements in summary, of the business of this office, 
as I felt in duty bound to do, while you gave the office vitality by ap- 
propriations. But you have not had time to read them. I do not 
blame you. I am preparing a detailed statement of my transactions 



It will fill a twelve quire crown ledger, and will be out early next 
month, on the first or second day if possible. 

I received on the 16th instant, a "request" from you, through Col. 
Terrell, to suspend further action as Allotment Commissioner. Sup- 
posing this to be merely a notice that the pecuniary aid you had hith- 
erto afforded would cease with the report being made, and knowing 
that the business could not be wound up suddenly without sad incon- 
venience to our soldiers, I issued the enclosed "instructions" to the 
men who depend upon this agency to transmit their money to their 
families. Rolls were at that time in every department of the army, 
and no notice could reach the men of the discontinuance of the office. 
It did not occur to me that you wished to remove me from an office 
which I held at the hands of the President, nor to subject Indiana 
soldiers from the common fate of soldiers from other States, just as 
our system had reached a perfection which made it the pride of our 
men, and the praise of all who know it. 

Imagine my surprise a few days ago, on sending an order on the 
Paymaster at Louisville, to receive in answer an order to him from 
Washington, to turn over no more money to me. The date of this 
order being the same as your "request;" I suppose the two have 
some connection. Some of the parties to whom this money belongs 
have called on me for it, having been informed that it has been sent 
to me. Rolls are daily arriving from the army. When accompanied 
by a check on New York or the depository at Louisville, as most of 
them are, I have no difficulty in managing them, though I have done 
nothing with any since this rebuff from Washington. 

If you meant anything more than what I have supposed by your 
" request," and especially if there is the remotest suspicion or whis- 
per of fraud, or neglect of duty, or unfairness, will you do me the 
kindness to devote thirty minutes to an inspection of my books and 
papers? If you cannot do this, will you appoint a committee of in- 
telligent men to do it for you? My reputation is worth more to me 
than°gold, and I am sure that you are the last man to wantonly as- 
sail it, even by implication, as the peremptory order from Washing- 
ton is construed. 

I cannot, in good faith to the men who have imposed confidence in 
me and whose money I am daily receiving, abandon this business, I 
pro'pose to make it self-supporting if need be, at a cost which will be 
at least a saving of thirty-three per cent, to the soldiers, as compared 
with the expense of sending by express after the money reaches this 
place, to say nothing of the greater convenience which the proposed 



10 

system will be to the families of the soldiers. In a former commu- 
nication which you have not time to read, I suggested still a "better 
way," but this is the best I can propose, unaided. 
Respectfully, 

T. A. GOODWIN, 

AIL Com. Indiana.. 



Office Indiana Allotment Commissioner, ) 
Indianapolis, Feb. 24, 1864. / 

Col. T. P. Andrews, Paymaster General, Washington, D. C. 

Major Wm. Allen, of Louisville, Ky., informs me that you have 
ordered him to turn over no money to me for the present. 

Will you have the kindness to inform me why this order has been 
made ? 

Respectfully, 
{Signed,) T. A. GOODWIN, 

All. Com. Indiana. 
Endorsed : 

1447. Respectfully referred to his Excellency, 0. P. Morton, 
Governor of Indiana, he having requested the issuing of such instruc- 
tions, under date of February G, 1864, by telegraph, who will please 
return this. We have not answered it. 

{Signed,) T. P. ANDREWS, 

Paymaster General U. S. A. 
V. M. G. 0., Feb. 26, 1864. 



Endorsed: Executive Department of Indiana,) 

Bureau of Finance, ' l 

Indianapolis, March 2, 1864. J 
Respectfully returned. The information sought by Commissioner 
Goodwin was given him in a communication from this Bureau on the 
6th of February, 1804, as will be seen by a copy enclosed herewith. 
^\ hile this Department has not undertaken to control the action of 
the Commissioner, and has not claimed power to do so, it was deemed 
advisable and proper to reciuest him to suspend operations, and to 



IT 

request you to withhold funds until a settlement could be had. The- 
State has paid the Commissioner for services and expenses in part,, 
and his further claims are pending for payment. The public look 
upon the office of Mr. Goodwin as being under the patronage of this 
Department, and in a great measure the Governor is held responsible 
for the conduct of the business. Numerous complaints have been 
made against the Commissioner on account of losses and delays, and 
especially for charging a per centage for receiving and-remitting fundsy 
at the same time drawing pay from the State. It was therefore con- 
sidered but a matter of justice to our troops, the public and this 
Department, that a complete blowing of the entire operations of the 
Commissioner should be made. The withholding of funds was thought 
to be both prudent and proper, under the circumstances. 
By order of Governor Morton. 
(Signed) W. H. H. TERRELL, 

Financial Secretary^ 



Pay Master General's Office,]' 
Washington, March 10, 18l)4. / 

T. A. Goodtvin, Mq,, AUotmmf Commissioner of Indiana, Indian- 
apolis : 

Sir: — Your letter of the 7th inst, with enclosures, is received^ 
and the enclosures returned herewith as requested. The order to- 
Major Allen, and other Paymasters, not to place any more funds in 
your hands, was issued at the request of His Excellency, the Gov- 
ernor of Indiana ; and this office does not feel authorized to revoke 
such order, except with Governor Morton's approval. 

It is understood that a per centage is charged the soldiers for 
taking charge of their allotments. This fact was never known before 
to this Department, and cannot, of course, be approved or recognized. 
The object of the allotment system is to get the soldiers' money home 
to their families without aiii/ expense to them. 

Very respectfully, your obedient servant, 
(Signed) * " T. P. ANDREWS, 

Paymaster General U. S. A. 
Official copy, for His Excellency Governor Morton. 

(Signed) T. P. ANDREWS, 

Paymaster General U. S. A. 
P. M. G. 0. 
March 10, 1864. 



12 

Indianapolis, March 16, 1864. 

Governor Morton: 

Have the kindness to speak to Mr. New and General Mansfield, or 
any other persons whom you may designate, to examine my books 
and business generally. 

Respectfully 

T. A. GOODWIN. 



Indianapolis, Ind. March 18, 1864. 

General : 

You have been appointed to examine the books and accounts of 
T. A Goodwin, Esq., Allotment Commissioner for Indiana, General 
Jno. C. New will assist you in the examination. It is desired that a 
thorough investigation be made, as well of the books and accounts as 
of the system and plan of doing business. As soon as your work is 
completed, you will make full report, with your suggestions, to this 
Department. 

By order of Governor Morton, 

Very respectfully, your obedient servant, 
W. H. H. TERRELL, 
Financial Secretary. 
Brig. General Jno. L. Mansfield. 



Office Indiana Allotment Commissioner, "1 
Indianapolis, March 19, 1865. J 

Generals Mansfield and New: 

In answer to your question, what items of expenditure, &c., T had 
made, for which I consider myself entitled to the deduction of 25 
cents on each of certain remittances made during the months of No- 
vember and December, and January last, I would respectfully state 
that regarding the transaction as being additional to, and not neces- 
sarily connected with the ordinary duties of my office, I kept no 
exact account of the items. In undertaking the extra labor, I pro- 
posed to save largely to the soldiers, and actually did do this, at the 
same time conveying their money to its destination more promptly, 
and more safely than ever before, or than it ever can be by express. 



13 

I deducted 25 cents on those only on which express charges would 
accrue ; and not on all of these, for on amounts of $10, and less, no 
deductions were made. Finding it necessary to resort to checks, in- 
stead of the express companies, I proposed to Fletcher & Sharpe to 
to take the checks on New York and furnish their bank checks, which 
they consented to do at 25 cents on each remittance of $100, and 
less, and one-fourth of one per cent, on larger amounts. Finding 
that I could do it as well as they, and deeming the profits of the 
transaction, if any should result, a legitimate perquisite of a labori- 
ous, thankless, and responsible office, and confining the deductions 
to 25 cents on all amounts, large and small, (except those smal- 
ler than $10,) I found myself enabled to save the soldiers a large 
amount, while wronging no one. I have not used the name or style 
of my office to speculate on the soldiers, but otherwise, to save them 
from exorbitant charges of expressage, and from the less exorbitant 
charcre of bankers. If, in the experiment, I shall have demonstrated 
thatrat a comparatively small expense, the State can, through this 
agency, send remittances free to every town in the State, I shall have 
conferred a double favor on the men who fight our battles. 

I have no objections to furnishing, as near as I can from memory, 
and an imperfect data, the total results of this transaction, as it may 
furnish data from which to determine whether the Governor may not 
assume the small additional cost, and relieve the soldiers from all 
expense, and me from the appearance of speculation. It would be 
be more agreeable to my feelings and views to have it thus. 

I have issued 4,027 checks. From 238 of these no deductions were 
made, leaving 3,789 on which the 25 cents charge was made, making 

$947.25. 

The expenses were about as follows : 

Posta<Te on letters sent, stamped envelopes $128 86 

Postage on say 200 letters returned from Dead Letter Office. 12 00 

Same number re-sent 

Printing cards^ " 

Printing envelopes • - 

Henry Hannaman, Clerk 

0. S. Brouse ^^ 

Board of Brouse 



14 



To these are to be added some expenses, not money out, but which 
<50uld not have been hired at less than the following figures: 

Assistance of Mrs. Goodwin 50 days «X00 00 

Assistance of Miss Goodwin 30 days 30 00 

Assistance of W. S. Lymer 30 days 45 00 

These are members of my own family, and I have put their servi- 
<;es at the lowest figures at which such could be obtained. 

I do not remember any other items that might be justly chargeable 
to this business. It leaves a margin of profit, say $575. Whether 
this is an unreasonable amount to insure the safe delivery of $248 - 
730.10, you can easilyjudge. You can calculate the per cent. Neithe'r 
of you, nor any other responsible man, would undertake it for less. 

Sixty-seven of the letters returned from the Dead Letter ofiiee are 
yet in my hands. I am awaiting answers from the parties sending 
them. From the best information I have, I conclude that less than 
one hundred of the 4,027 sent out, have failed to reach their destina- 
tion, and I hope that these will all find their proper destination in a 
few weeks at farthest. 

I have issued duplicates for three checks. Three more are reported 
lost. I shall be as cautious as possible, but can hardly hope that in 
so many I may not be compelled to pay some twice. 

I believe the above contains all the information you asked for. If 
you desire any more, it is at your service. Allow me to say in con- 
clusion, that if the duties of my office had been defined by law, this 
transaction might be considered irregular, but this system of allot- 
ment is of my own invention. It at first contemplated a charge to 
the soldiers. The rolls, with explanatory circulars, were at first sent 
out by myself, at my own expense, and the first money sent was with 
the expectation of being charged by me for my connection with the 
transaction. After the rolls were filled up by the soldiers, and accom- 
pamcd by the proper drafts, began to arrive, in May, 1863, Governor 
Morton proposed to assume the expenses up to the delivery to the 
express offices ; hence, no charges were ever made to the soldiers for 
my services or expenses as Allotment Commissioner, and the result 
proved, as before stated, that the express charges were more than the 
amounts charged in this check arrangement. 

I insist that the transaction has been neither illegal, irregular op- 
pressive, speculative or unwise. I hope the experiment, so success- 
ful, and so satisfactory to the soldier, may lead to a more perfect 



15 



arrangement, which I have elsewhere suggested, that the entire expense 
be assumed by the State. It will be patriotic, humane and just. 

T. A. GOODWIN, 

Allotment Commissioner, Indiana. 



His Excellency, Goceryior 0. P. Morton : 

Sir : — We, the undersigned, having investigated the transactions 
of the Allotment Commissioner, Mr. T. A. Goodwin, and his mode 
of doing business, beg leave to report: That the means of investiga- 
ting the condition of this Department are very limited, since no books 
of receipts and expenditures have been kept in that oflRce, nor have 
regular receipts been issued by the Commissioner to those who 
have delivered money for transmission. We make this statement not 
by way of blame, but for the purpose of exhibiting the condition of 
the office — the report of Mr. Goodwin to your excellency explains 
the causes of this lack of systematic proceeding. 

Until last November the remittances of the Commissioner were 
made by sending cash by express, but after that time by forwarding 
checks by mail. By the latter process the soldiers were relieved 
from the burthen of paying express charges ; and Mr. Goodwin, 
looking upon this transaction as separate and apart from his official 
duties, concluded to charge a fee of 25 cents on all remittances over 
ten dollars, which by the former mode of remitting, would have been 
subject to the charge of the express company. He considered this 
fee as a compensation for his expenditures, risks and labors, whilst 
at the same time, it would be a gain to the soldiers, being less than 
the express charges would have been under the former mode of 
remitting. 

According to a statement of Mr. Goodwin, dated March 19, 1864, 
and which accompanies this report, he has issued 4027 checks. On 
238 of them no deduction was made, but from each of the remaining 
3789, twenty-five cents were deducted, amounting in the aggregate 
to a deduction of $947.25. The expenditures connected with this 
transaction are set down by Mr. Goodwin as follows : 

Postage on letters, stamped envelopes $128 86 

Postage on about 200 letters, returned from Dead 

Letter office 12 00 

Amount carried forward -$140 86 



16 

Amount brought forward $140 86 

Postage on same number re-sent.- 6 40 

Printing cards 21 00 

Printing envelopes 1 75 

$170 01 

Clerk hire, H. Hannaman $15 00 

Clerk hire, 0. Brouse 10 00 

Board of Brouse 5 00 

Assistance Mrs. Goodwin, 50 days. 100 00 

Assistance Miss Goodwin, 30 days 30 00 

Assistance of Mr. J. Lymer, 30 days 45 00 

205 00 

Total expenditures. $375 01 

Balance, or profit 572 24 

$947 25 



As regards any unsettled claims on the Commissioner by persons 
who have entrusted him with funds, we could collect no other informa- 
tion than that communicated to us by Mr. Goodwin. See the state- 
ment above referred to. Upon these data we make, in obedience to 
your Excellency's order, the following suggestions : 

1. An exact record should be kept of all moneys received by the 
Commissioner, giving the name of the depositor, the date, the place 
where the money was received, and the address of the person for whom 
it was intended. In the case of receiving a distribution roll, and a 
corresponding draft, a copy thereof should be recorded. The for- 
warding of each sum of money should be noted, together with the 
date and mode of transmitting it. 

2. A record should be kept of lost letters and packages, and of the 
adjustment of the claims arising therefrom. 

3. Formal receipts should be given in all cases where money is re- 
ceived for transmission. 

4. All expenses of the ofiice, which are expected to be paid by the 
State, should be specific and in detail, and, if practicable, accompa- 
nied by vouchers. 

5. The Commissioner should, at stated periods, make reports to 
the Governor about the condition of his accounts and business, having 
his books and papers ready for inspection. 

6. The Commissioner, independent of his salary, should be allowed 
a sum of money to defray his expenses of office, rent, fuel, postage, 



17 

printing, and the hire of a clerk for temporary purposes, when he is 
crowded with business. 

7. We consider the mode of distributing, by means of sending 
checks per mail, preferable to the sending of money by express, but 
the 25 cent charge should be abolished. 

8. It appears to us that the charge of 25 cents would have been 
very fair and reasonable in a private person, but the principle of 
making such a charge is entirely wrong in a public officer who receives 
a salary from the State Government for distributing those moneys. 

Mr. Goodwin might, with propriety, have charged the soldier in 
each case with a specific account of money paid out by him for post- 
age, express charges, or any other expense necessary for forwarding 
remittances, but he had no right to charge the soldier for his labor, 
and much less could he lay claim to any profit arising from such 
transactions. 

The money thus taken from the soldiers cannot be returned to 
them in any feasable way, and this transaction cannot be undone ; 
but we consider it right that part of the aggregate amount of the 25 
cent charges, which is a clear profit to Mr. Goodwin, should stand as 
an offset against his charges for official expenses, because these 
expenses have certanly been diminished by the acquisitions of this 
profit in his official capacity. 

As to the amount of this profit we differ somewhat from Mr. Good- 
win's statement ; we think that the clerk hire for writing and sending 
4027 checks and some 200 letters, would be amply paid by the 
. allowance of $100, and then the account would stand thus : 

Amount of the 25 cent charge $947 25 

Postage and printing $170 00 

Hire of clerks 100 00 

270 01 

Profit ^677 24 

his sum of $677 24 should be deducted from the expense account 
of Mr. Goodwin, and if he has no credit in his favor on said account 
to the amount of $677 24, that account must be considered as over- 
charged and overpaid, and the adjustment may be made in any other 

way. 

Respectfully submitted, 

JNO. L. MANSFIELD, 
JNO. C. NEW. 
Indianapolis, April 7th, 1864. 
R. A. C— 2 



18 

The recommendation above made as to the disposition of the sum 
$G77 24, is upon the hypothesis that it will be found impracticable 
to distribute it to the persons from whose claims it was deducted, and 
to whom, strictly speaking, it should go. 

I also wish to recommend more specifically than is done in the 
above report that it is absolutely necessary that there should be in 
the office of the Allotment Commissioner some better evidence of the 
transmission and, distribution to the payees of the allotment rolls, 
than has heretofore been kept, as well for the benefit of the Commis- 
sioner as for the security of the State, and as a means of affording 
a satisfactory report and settlement to the persons to whom such 
resort will hereafter be required to be made, and as a voucher by 
which payments may be proven and established. 
Respectfully, &c. 

JOHN C. NEW. 



Executive Department, Indiana, Bureau of Finance, "1 

Indianapolis, April "ll, 1864. j 

The enclosed copy of the report of General Mansfield and New, i& 
furnished for the information of Mr. T. A. Goodwin, Allotment Com- 
missioner. The suggestions contained therein are approved by this 
Department, and the Commissioner is respectfully requested to adopt 
them in the future conduct of the business of his ofiice. With the 
understanding that this will be done, the amount due the Commis- 
sioner for past services and necessary expenses, will be paid by this 
Department upon presentation of proper accounts and vouchers duly 
audited by the Military Auditing Committee, deducting the sum of 
$677 24 fees collected from soldiers, as shown by the report, and the 
Commissioner's salary, together with necessary expenses for office 
rent, fuel, lights, postage, stationery, printing, &c., and clerk hire 
for short periods, when absolutely required for the dispatch of busi- 
ness, at a rate not exceeding §2 60 per day, will also be paid. This 
proposition is made with the express understanding that the charge 
of 25 cents made heretofore for remitting each allotment is to be en- 
tirely discontinued, and that no fee or charge, directly or indirectly, 
is to be made against the persons to whom funds are sent. Reports 
will be expected on the first day of each month, showing amounts 
received, amounts transmitted, and the general transactions of the 



19 

Commissioner (luring the preceding month. If the Commissioner 
will indicate his assent to the foregoing, the Paymaster General will 
be requested to resume payments as heretofore. 
By order of Governor Morton, 

W. H. 11. TERRELL, 

Financial Secretary. 



Office Indiana Allotment Commissioner, "I 
Indianapolis, April 22, 1864. J 

Ccl. W. H. H. Terrell, Financial Secretary, ^c. : 

Yours of yesterday, accompanying a copy of the report of Genl's. 
Mansfield and New, concerning the business of this office, is received 

As I consented with Governor Morton to abide the decision of said 
committee, of course I agree to their conclusions, through without 
admitting the correctness of all their views. 

As to the future transactions of this office, especially that of send- 
ing out checks without deducting expenses, that accords precisely 
with my suggestions to the Governor in my communication of Jan. 
26, 1864, and I adopt it most cheerfully. The charge heretofore 
made would never have been made had funds been supplied to defray 
the necessary expenses of the office. I am glad that such arrange- 
ments are to be made in future. 

Respectfully, 

T. A. GOODWIN. 



Office Indiana Allotment Commissioner, | 
Indianapolis, Nov. 7, 1864. / 

Hon. 0. P. Morton, Governor, S^c: 

I have the honor to report the following business of this office since 
my last report. It will be seen that comparatively few payments 
have been made during the seven months here included. This is 
much to be regretted, as thousands have suffered by this state of 
facts. The reasons for this are public, the movements of the army. 

In May the rolls began to come in freely, and hopes were enter- 
tained that payments would be made, gelieraly. I accordingly hired 



20 

a clerk but after keeping him seven days, I let him go, and did tlie 
work myself. 

The following are the amounts received and forwarded: 

April, 1864. 

Co. B, 86th Regiment $718 00 

" F, " " 1,003 00 

« E, " " 1,336 00 

« I, " " 781 00 

" C, " " 520 00 

« A, " " 346 00 

" G, '• " 802 00 

" H, " " 852 00 

« D, 84th " 1,074 00 

" E, " " 1,206 00 

" G, " " 157 00 

" F, " " , 827 00 

" H, " " 876 00 

" B, 79th " 355 00 

" G, " ^" 500 00 

" I, 101st " 920 00 

" K, " •' 791 00 

" B, " " 989 00 

«C, 75th " 285 00 

" B, " '^ 964 00 

" K, " " • 900 00 

" H, " « 605 00 

" E, " " 500 00 

" G, " " •• 513 00 

" D, 41st " 245 00 

" B, " " 738 00 

" L, " " 1,137 00 

" L, 45th " 3,080 00 

« A, 62d " 592 25 

" B, " " 775 00 

" H, 63d " 550 00 

" I, " " 300 00 

" K, « " 390 00 

" D, " " 600 00 

" E, " " 400 00 

" G, " " 1,359 00 



21 

Co F, 63d Regiment 531 00 

" C, " " 445 00 

Total for April $28,953 25 

June, 1864. 

Co. C, lOlstRegiment |140 00 

'' H, " " 1,870 00 

$2,010 00 
July, 1804. 

Co. H, 67th Regiment $608 00 

Total for July $608 00 

August, 1864. 

Co. D, 34th Regiment $871 14 

" I, 8th " 2,469 00 

" B, " " 2^50 00 

Field and Staff, 123d Regiment 1,030 00 

Co. A, 123d Regiment - 4,455 00 

« B,* " " 3,690 00 

" C, " " 3,000 00 

" D, " " ; 3,040 00 

« H, " " 2,280 00 

« I, « « 2,365 00 

« K, " " 2,365 00 

Field and Staff 128th Regiment ,♦ 2,204 OO 

Co. A, 128th Regiment 5,121 OO 

" B, '' " 4,969 72 

" C, " " 4,339 00 

" D, " " 5,140 00 

« E, " " 4,705 00 

" F, '' " 4,180 OO 

" G, " " 3,893 79 

« H, " " 4,046 37 

« I^ « « 2,240 00 

*« K^ " « 2,841 40 

Co. F, 41st Regiment 140 00 

Total for August $71,935 78 



0'? 



RECAPITULATIOX. 

April $28,953 25 

June 2,010 00 

July 608 00 

August 71,935 78 

Total $103,507 03 

The rolls for the present payment are coming in at present. No 
losses have occurred. The system, as at present working, renders 
entire satisfaction so far as I know. 

T. A. GOODWIN, 

Allotment Commissioner hidiana. 



Hon. 0. P. Morton: 

Governor: — I have the honor of submitting the following report 

of the' moneys sent out from this office during the month of Novem- 
ber, 1864: 

November 9, Co. A, 128th Regiment $1,0^7 00 

" " " D, " 3,289 00 

" " " F, " ' 2,095 00 

" " H, " 500 00 

'' " 7th Indiana Battery 3,42100 

" " Field and Staff, 128th Regiment 1,247 00 

" 11, Co. E, 88th Regiment 1,745 00 

1,851 00 

1,955 00 

2,069 00 

4,224 00 

2,745 00 

2,925 00 

3,140 00 

3,610 00 

2,780 00 

• 3,397 00* 

5,825 00 

5,015 00 

' 1,867 00 



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23 

November 16th Co. A, 37th Regiment $7,235 00 

« " " B, 37th " 4,980 00 

" 17, " K, 70th " 2,543 00 

" 18, " B, 74th " 3,490 00 

" " H, 88th " 2,397 00 

" 25, Field and Staif, 33d Regiment 895 00 

" " Co. A, 33d Regiment 6,190 00 

" " B, " 4,647 00 

" " C, " 3,107 00 

" " •' D, " 3,912 00 

" " " E, « 2,844 00 

" " " F, " 6,572 00 

" " " G, " 5,352 00 

" " H, " 4,015 00 

" " " I, " 3,485 00 

" " " K, « 7,220 00 

" " " B, 85th Regiment 1,310 00 

" " 18th Indiana Battery 6,000 00 

" 26, Co. C, 85th Regiment 415 00 

'' " " E, •' 2,666 00 

" " " H, " 2,527 00 

" " " I, '' 4,540 00 

" " " K, " 1,395 00 

" 30, Field and Staff, 79th Regiment 4,700 00 

" " Co. A, 79th Regiment 2,752 00 

" " Co. B, and G, 79th Regiment 3,845 00 

" " Co. C, 79th Regiment 3,450 00 

" " " D, " 3,331 00 

" " " E, " 2,515 00 

" « " F, " 1,750 00 

" " " H, " 2,418 00 

" " " I, " 1,820 00 

" " " K, " 2,745 00 

$170,950 00 

Respectfully submitted. 

T. A. GOODWIN, 
Allotment Commissioner Indiana. 
Indianapolis, December 1, 1864. 



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